Key Deadlines for Executors in Pennsylvania Probate Cases

Serving as an executor of a Pennsylvania estate is both an honor and a legal responsibility. One of the most important aspects of the role is staying on top of the key deadlines required by Pennsylvania’s probate laws. Missing a deadline can result in delays, penalties, or personal liability.

This guide outlines the critical timelines and filing requirements that executors must follow to administer an estate efficiently and in full legal compliance.

Within Days of the Decedent’s Death

✔ Secure the Will: Locate and secure the original will (if one exists).

✔ Safeguard Assets: Protect the decedent’s property and financial accounts from loss or damage.

✔ Arrange for Burial or Cremation: This responsibility often falls on the executor or the next of kin.

Immediately After Grant of Letters Testamentary

✔ Legal Notice/Advertisement: Advertise the estate in a newspaper of general circulation in the county where the decedent resided and in the local legal journal. This starts the one-year statute of limitations for creditors to bring claims against the estate, as required under Pennsylvania probate law.

Within 3 Months of Appointment

✔ Notice to Heirs and Beneficiaries: Send official notice of your appointment to all interested parties, including heirs and beneficiaries named in the will.

✔ Certificate of Notice: File a “Certificate of Notice” with the Register of Wills to confirm you provided the required notifications.

✔ Inheritance Tax Prepayment Discount: Pennsylvania offers a 5% discount if inheritance tax is paid within three months of the decedent’s death.

✔ Initial Tax Estimate: Executors should work with an attorney or accountant to calculate the estimated inheritance tax due.

Within 9 Months of the Decedent’s Death

✔ Pennsylvania Inheritance Tax Return (REV-1500): Report all taxable assets to the Pennsylvania Department of Revenue and pay the applicable tax.

✔ Inventory: A complete inventory of all probate assets must be filed, including real estate, bank accounts, personal property, and other items.

✔ Federal Estate Tax Return (Form 706): This only applies if the estate exceeds the federal estate tax exemption. Most estates will not need to file this form.

Ongoing Responsibilities

✔ Debt Payment and Claims Resolution: Notify creditors and resolve valid debts of the estate. Creditors generally have one year from the date of death to file claims.

✔ Maintain Estate Records: Keep detailed and accurate financial records, including income, expenses, and distributions.

✔ Distribute Assets: Once debts and taxes are paid, assets can be distributed according to the terms of the will.

Closing the Estate

✔ Final Accounting: Prepare a detailed report of all financial activity during the administration. Beneficiaries may waive formal accounting in writing.

✔ Family Settlement Agreement: If all beneficiaries agree, the estate can be closed informally through a private agreement.

✔ Formal Audit (if required): If disputes arise, or if the court requests it, the executor may need to file an account for review by the Orphans’ Court.

Consequences of Missing Deadlines

Missing probate deadlines can lead to:

• Interest and penalties on unpaid taxes.

• Delayed asset distribution to beneficiaries.

• Legal action by heirs or creditors.

• Personal liability for the executor.

Staying organized and working with an experienced estate attorney can help you meet all required deadlines and avoid costly mistakes.

Conclusion: Stay Compliant with Trusted Legal Guidance

Estate administration in Pennsylvania involves strict deadlines and legal procedures that executors must follow. At Ament Law Group, we assist executors throughout the probate process to ensure full compliance, minimize delays, and protect against liability.

Call Ament Law Group today at (724) 733-3500 or visit www.ament.law for experienced legal support in Pennsylvania probate cases.